Fiscal risk goods: Bulgaria has published a description for the submission of data.

As we have introduced before, a special declaration will be required in Bulgaria for so-called fiscally risky goods. On the NRA website, there have been published XSD schemes and a description of the format and structure of the data for reporting these kinds of goods, all of which are for the use of the electronic service. "Provision of a unique number for the carriage of goods with a high fiscal risk when declaring goods in advance" through a public application-program interface (API) or through system-level communication.

The published schemas and data format descriptions are for submitting data for:

• transportation of goods with a high fiscal risk (SVFR), which starts from the territory of another member state of the European Union and ends in the territory of the country;
• transport of SWFR, which starts from the territory of the country and ends on the territory of another member state of the European Union;
• cancellation of a unique transport number in case of non-implemented transport of the SWFR;
• confirmation of the receiving or sending of the SWFR

Importantly, for the submission of data for the declaration of shipments of goods with a high fiscal risk of the "system-to-system" type, the National Revenue Agency will provide a public API for the services "Submission of declarations via API" and "Reference for result of processing for a declaration submitted through API", starting on January 1, 2024. For the purpose of performing tests between the customer systems and the NRA system for submitting data for declaring shipments of goods with high fiscal risk, the agency will provide a test environment after 11/13/2023.